105-163.23. Withholding from federal employees.
The Secretary is designated as the proper official to make request for and enter into agreements with the Secretary of the Treasury of the United States to provide for the compliance with this Article by the head of each department or agency of the United States in withholding of State income taxes from wages of federal employees and paying the same to this State. The Secretary is authorized, empowered, and directed to request and enter into these agreements. (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1997-109, s. 2.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 4A - Withholding; Estimated Income Tax for Individuals.
§ 105-163.1A - Ordained or licensed clergyman may elect to be considered an employee.
§ 105-163.2 - Employers must withhold taxes.
§ 105-163.2A - Pension payers must withhold taxes.
§ 105-163.2B - North Carolina State Lottery Commission must withhold taxes.
§ 105-163.3 - Certain payers must withhold taxes.
§ 105-163.4 - Withholding does not create nexus.
§ 105-163.5 - Employee withholding allowances; certificates.
§ 105-163.6 - When employer must file returns and pay withheld taxes.
§ 105-163.6A - Federal determinations.
§ 105-163.7 - Statement to employees; information to Secretary.
§ 105-163.8 - Liability of withholding agents.
§ 105-163.9 - Refund of overpayment to withholding agent.
§ 105-163.10 - Withheld amounts credited to taxpayer for calendar year.
§ 105-163.15 - Failure by individual to pay estimated income tax; interest.
§ 105-163.16 - Overpayment refunded.